Joint Audit 2019: Enhancing Tax Co-Operation and Improving Tax Certainty, Forum on Tax Administration

Table of contents
Preface
Foreword
Abbreviations and acronyms
Executive summary
	Notes
	Reference
	Key recommendations
Introduction
	The Project
	Background and context
		A brief history of international tax co-operation
		Looking into the future
	Notes
	References
Chapter 1. Joint Audits within international tax co-operation
	1.1. Exchange of information
	1.2. Presence of tax officials abroad
	1.3. Simultaneous tax examinations
	1.4. Joint Audits
	Notes
	References
Chapter 2. Joint Audits and the tax certainty agenda
	2.1. Introduction
	2.2. Managing Joint Audits effectively within the wider tax certainty context
		2.2.1. Joint or co-ordinated international tax risk assessment
		2.2.2. Joint Audits and MAP
		2.2.3. Joint Audits and APAs
		2.2.4. Conclusion
	2.3. Recommendations
	Notes
	References
Chapter 3. Costs and benefits
	3.1. Key benefits
	3.2. Costs
	3.3. Optimising the cost-benefit-ratio
	3.4. Measuring benefits
	3.5. Recommendations
	Notes
Chapter 4. The legal framework for Joint Audits
	4.1. The current international landscape
		4.1.1. Overview of the key instruments
		4.1.2. Assessment of the current legal landscape
	4.2. Potential areas of future work
	4.3. Recommendations
	Notes
	References
Chapter 5. The role of the taxpayer
	5.1. Introduction
	5.2. Case selection phase
		5.2.1. Co-operative and non-co-operative taxpayers
		5.2.2. Request of the taxpayer
	5.3. Operational phase – preparation, conduct and completion
	5.4. Recommendations
	Notes
Chapter 6. Building capacity, relationships and trust
	6.1. Capacity building
	6.2. Relationships and trust
	6.3. Learning by doing
	6.4. Recommendations
	Reference
Chapter 7. Joint Audit guidance
	7.1. Strategic approach to Joint Audits
	7.2. Case selection
		7.2.1. Selection process
		7.2.2. Case selection criteria
		7.2.3. Case preparation and initiation
		7.2.4. Reaction to a Joint Audit proposal and decision
		7.2.5. Involvement of taxpayer in selection process
	7.3. Preparation of the audit process
		7.3.1. Conclusion of a MoU or an ad hoc agreement
		7.3.2. Selection of the Audit team
		7.3.3. Preparation of the initial meeting
		7.3.4. Agreement on communication channels
		7.3.5. Involvement of taxpayer
	7.4. Conducting the audit
		7.4.1. Collective information requests
		7.4.2. Operational phase
		7.4.3. Update on audit progress
		7.4.4. Involvement of taxpayer
	7.5. Audit completion
		7.5.1. Final audit phase
		7.5.2. Domestic audit outcomes
	7.6. Evaluation
	7.7. Recommendations
	Notes
Annex A. Summary of recommendations
	1. Joint Audits and the Tax Certainty Agenda (Chapter 2)
	2. Costs and benefits (Chapter 3)
	3. The legal framework for Joint Audits (Chapter 4)
	4. Role of the taxpayer (Chapter 5)
	5. Building capacity, relationships and trust (Chapter 6)
	6. Joint Audit guidance (Chapter 7)
		6.1. Strategic approach
		6.2. Case selection
		6.3. Preparation of the audit process
		6.4. Conducting the audit
		6.5. Audit completion
		6.6. Evaluation
	Note